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TCM0284220 - Tax Credits Manual - HMRC internal manual

TCM0284220 - Tax Credits Manual - HMRC internal manual
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TCM0218020 - Tax Credits Manual - HMRC internal manual

If the customer wants to repay their overpayment back quicker, go to Step 29
If the customer has repaid all their overpayment but recoveries are still being made, go to Step 30
Step 5
If tax credit is in not payment, go to Step 6
If tax credit is in payment, go to Step 8
Step 6
Check the reason the award is not in payment.
If the award has ceased because the claimant has moved to Universal Credit(UC), or if the debt has been passed to Department for Work and Pensions (DWP),
go to Step 31.
If CPAC is the reason the award is not in payment, ....

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TCM0304500 - Tax Credits Manual - HMRC internal manual

Step 3
If you’re dealing with an expired BF date but have not received a response to the initial E Forms which have been sent
check the manual file to see if the customer has reported any change of address for her/his partner in the EU Member State.
Note: The Change of Circumstances Team will have linked any WAM referrals or physical change of circumstances to the manual file, if appropriate.
check the ‘Unprocessed Change of Circs’ work list, for how to do this, use TCM1000208
check the manual file and free format screen for any information relating to a change, if there has been a change of address affects which area authority within the EU Member State you need to contact for information about the family composition. Check that the correct E Forms, UK-PL or SEDs have been issued to the correct EU Member State, for how to do this, use TCM0305100 ....

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TCM0284420 - Tax Credits Manual - HMRC internal manual

which country the customer is from (from form TC648)
which tax credits are due, use TCM0320300 (Non-European Union (EU) - entitled to Child Tax Credit (CTC) and/or Working Tax Credit (WTC). Where the customer is entitled to
CTC only, the customer has children and is employed, go to Step 5.
CTC only, the customer has children and is not employed, go to Step 7.
WTC only, the customer has children and is in work, go to Step 5.
WTC only, the customer does not have any children and is employed, go to Step 7.
Note: Where the customer is entitled to WTC only and has children, they are entitled to any child care element and only have to work 16 hours or more a week. ....

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TCM0304350 - Tax Credits Manual - HMRC internal manual

TCM0304350 - Specialist areas: international: miscellaneous: derived rights
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Checklist
you are in the correct MU. Use TCM0322460 for the correct MU number
you have access to the International Group Database (IGDB) and know how to obtain and update customer information on it
you have the correct user roles, to follow this guidance.
Background
An EU national living in the EU Member State can claim a derived right to child tax credits (CTC), provided that they are the natural or legal person maintaining a child of another EU national who is ....

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